Overview

Suma Nair provides sophisticated estate and tax planning advice for high net worth individuals. She counsels clients regarding charitable giving, and advises generally on family and tax matters involving business and wealth succession. Additionally, Suma represents professional and family fiduciaries in connection with estate and trust administration. Suma is an Associate in the firm's Private Client and Trust group.

Representative Experience

• Establishment of sophisticated estate plans, including inter-vivos transfers and charitable planning (using vehicles such as GRATs, QPRTs, CRTs, life insurance trusts, private split-dollar agreements and sales to grantor trusts).
• Structuring and implementation of estate plans involving complex retirement benefits planning, including advising on the most tax-efficient ways to make retirement benefits payable to trusts.  
• Creation of family limited liability companies and other corporate entities to facilitate business succession and estate planning goals.
• Estate administration and post-mortem tax planning.  
• Drafting and negotiation of premarital agreements and counseling on tax implications of divorce settlement agreements.
• Negotiation and settlement of complex trust disputes.
• Representation of non-profit entities, including corporate formation, application for tax-exempt status and ongoing strategic and business counseling.